| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| DM_CristianoPereira_MSOL_2022 | 1.04 MB | Adobe PDF |
Advisor(s)
Abstract(s)
O trabalho de projeto avançado aqui apresentado visa essencialmente analisar o contrato de suprimento e algumas questões relevantes que o envolvem. O estudo em questão encontra a sua base legal no Código das Sociedades Comerciais, mais precisamente nos artigos 243.º a 245.º deste diploma. Para uma análise mais completa e assertiva foi necessário recorrer a jurisprudência e doutrina.
O contrato de suprimento funciona como um empréstimo permanente feito pelos sócios às respetivas sociedades e, nesse contexto, o sócio que realiza o suprimento poderá obter, como contrapartida, o bom funcionamento da sociedade e os lucros que daí possam advir.
Um dos temas que se mostra ser essencial no decorrer deste trabalho e por esse motivo foi analisado, são as vantagens e desvantagens que deste contrato advêm, tanto para o sócio como para a sociedade. Além do contrato de suprimento, foram analisados outros meios de financiamento, nomeadamente, as prestações acessórias e as prestações suplementares, para podermos expor de forma clara e em jeito de comparação as vantagens e desvantagens destes três meios de financiamento societário. Daqui podemos retirar que, apesar de algumas diferenças entre eles, estes meios têm uma grande vantagem em comum, essa vantagem passa por fazer face à subcapitalização da sociedade.
Por último, um tema até bastante interessante que surge nos momentos finais do procedimento do contrato de suprimento, aquando da restituição, é a possibilidade de conversão de suprimentos em capital social. Como tal, é neste trabalho analisado, pois permite ao sócio e à sociedade terem outra possibilidade no momento da restituição, podendo, em alternativa, converter os suprimentos em capital social. Esta alternativa surge no âmbito no programa Capitalizar, apelidando-se de regime simplificado de aumento de capital social por conversão de suprimento, pelo DL n.º 79/2017.
The advanced design work presented here essentially aims to analyze the procurement contract and some relevant issues that involve it. The study in question finds its legal basis in the Code of Commercial Companies, more precisely in Articles 243 to 245 of this diploma. For a more complete and assertive analysis it was necessary to resort to jurisprudence and doctrine. The supply contract acts as a permanent loan made by the partners to the respective companies and, in this context, the partner who makes the supply may obtain, in return, the proper functioning of the company and the profitsthat may arise. One of the themes that proves to be essential in the course of this work and for this reason was analyzed are the advantages and disadvantages that this contract comes from, both for the partner and for society. In addition to the supply contract, other means of financing were analysed, namely ancillary benefits and supplementary benefits, so that we can clearly and in comparison the advantages and disadvantages of these three means of corporate financing. From this we can draw away that, despite some differences between them, these means have a great advantage in common, this advantage is to face the undercapitalisation of society. Finally, a very interesting theme that arises in the final moments of the procurement contract procedure, at the time of restitution, is the possibility of converting supplies into share capital. As such, it is in this work analyzed, because it allows the partner and the company to have another possibility at the time of restitution, and can, alternatively, convert the supplies into social capital. This alternative arises within the Capitalization program, called a simplified regime of increase of share capital by supply conversion, by DL No. 79/2017.
The advanced design work presented here essentially aims to analyze the procurement contract and some relevant issues that involve it. The study in question finds its legal basis in the Code of Commercial Companies, more precisely in Articles 243 to 245 of this diploma. For a more complete and assertive analysis it was necessary to resort to jurisprudence and doctrine. The supply contract acts as a permanent loan made by the partners to the respective companies and, in this context, the partner who makes the supply may obtain, in return, the proper functioning of the company and the profitsthat may arise. One of the themes that proves to be essential in the course of this work and for this reason was analyzed are the advantages and disadvantages that this contract comes from, both for the partner and for society. In addition to the supply contract, other means of financing were analysed, namely ancillary benefits and supplementary benefits, so that we can clearly and in comparison the advantages and disadvantages of these three means of corporate financing. From this we can draw away that, despite some differences between them, these means have a great advantage in common, this advantage is to face the undercapitalisation of society. Finally, a very interesting theme that arises in the final moments of the procurement contract procedure, at the time of restitution, is the possibility of converting supplies into share capital. As such, it is in this work analyzed, because it allows the partner and the company to have another possibility at the time of restitution, and can, alternatively, convert the supplies into social capital. This alternative arises within the Capitalization program, called a simplified regime of increase of share capital by supply conversion, by DL No. 79/2017.
Description
Keywords
Suprimento Financiamento Societário Vantagens Desvantagens e Conversão